Arizona Form 315 - Pollution Control Credit - 2012
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1
2Pollution Control Credit
ARIZONA FORM
2012
315
For the calendar year 2012 or
M M D D Y Y Y Y
M M D D Y Y Y Y
fi scal year beginning
and ending
.
Attach to your return.
Name(s) as shown on Form 140, 140PY, 140NR, 140X, 120, 120A, 120S, 120X, or 165
Social security or employer identifi cation number
Part I
Schedule of Equipment and Current Taxable Year’s Credit Calculation
If additional space is needed, attach a separate schedule.
(a)
(b)
(c)
Total cost of property used
Date property placed in
to reduce pollution incurred
service or expected to
during the taxable year
be placed in service
Description
1
00
2
00
3
00
4
00
5
00
6
00
7
00
8
00
9
00
10
00
11 Total - add lines 1 through 10 in column (c) ....................................................................................................................... 11
00
12 Total from continuation sheet, if applicable ........................................................................................................................ 12
00
13 Total cost of pollution control equipment incurred during the taxable year - add lines 11 and 12 ..................................... 13
00
14 Tentative credit for current taxable year - multiply line 13 by 10% (.10) ............................................................................ 14
00
$500,000
15 Maximum credit allowed .................................................................................................................................................... 15
00
16 Credit for current taxable year - enter the lesser of line 14 or line 15 ................................................................................ 16
00
A taxpayer who elects to take a credit pursuant to ARS § 43-1081 or § 43-1170 shall reduce the basis for depreciation or amortization of the
cost of the pollution control equipment by the amount of the credit claimed.
Part II
S Corporation Credit Election and Shareholder’s Share of Credit
MM DD YYYY
MM DD YYYY
17 The S corporation has made an irrevocable election for the taxable year ending
to:
(CHECK ONLY ONE BOX)
Claim the pollution control credit as shown on Part I, line 16 (for the taxable year mentioned above);
OR
Pass the pollution control credit as shown on Part I, line 16 (for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
If passing the credit through to the shareholders, complete lines 18 through 20 separately for each shareholder.
Furnish each shareholder with a copy of pages 1 and 2 of Form 315.
18 Name of shareholder
19 Shareholder’s TIN
20 Shareholder’s share of the amount on Part I, line 16 ...................................................................................................... 20
00
ADOR 10183 (12)
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